The impact of goods and services tax increase on economic crime: Evidence from China's tobacco tax hike. [PDF]
Tob Induc DisIntroduction Despite the acknowledged interconnection between socioeconomic environment and economic crime, research on the relationship between Goods and Services Tax (GST) and economic crime is scarce because of their complicated relationship.
Zhang X, Zhang Z.
europepmc +2 more sources
Exposing students to a simulation of the online platform used by the South African revenue service [PDF]
Journal of Research in Innovative Teaching & Learning, 2023 Purpose – Students completing their tertiary education at a university may be equipped with theoretical knowledge with little to no practical experience.
Hanneke du Preez +4 more
doaj +1 more source
Internal Audit of Cybercrimes in Information Technologies of Enterprises Accounting [PDF]
SHS Web of Conferences, 2021 The article is devoted to the problem’s research of cybercrimes at the enterprise and the efficient methods of its solvation. The main trends of the cybercrime’s development in the national and the global scope are defined.
Dutchak Ruslan +4 more
doaj +1 more source
Predictive assessment of damage to vegetation at the Krapivinsky reservoir and directions for its minimisation [PDF]
E3S Web of Conferences, 2023 The Krapivinsky hydroelectric complex is a project that was a complex of more than 40 events. Their full-scale implementation could prevent those environmental problems that are especially acute for Kuzbass today.
Kalacheva Irina +2 more
doaj +1 more source
Support and implementation of the government program in the agricultural sector for business entities subjects on the example of the Republic of Bashkortostan [PDF]
E3S Web of Conferences, 2020 The scientific article discusses the implementation of the state program “Development of Agriculture andregulation of agricultural products, raw materials and food markets in the RepublicBashkortostan”, which aims to ensure the implementation of planned ...
Bayguzina Lyuza +3 more
doaj +1 more source
Accounting for innovations in value management of companies in the context of globalization [PDF]
SHS Web of Conferences, 2021 Research background. Given that innovations have a great impact on gaining competitive advantage and long-term growth of the company’s value, it is important to find ways to fully and correctly reflect them in the accounting and reporting system to ...
Semenova Svitlana +2 more
doaj +1 more source
Tax Policies of Low Carbon in China: Effectiveness Evaluation, System Design and Prospects
Frontiers in Environmental Science, 2022 Fiscal and taxation policy tools play an important role in promoting green and low-carbon development. Based on classical tax theory, including the Potter hypothesis and the environmental Kuznets curve, this paper explores the impact of environmental tax
Ping Feng +3 more
doaj +1 more source
Taxation and the Superrich [PDF]
SSRN Electronic Journal, 2019 This article addresses the modern optimal tax progressivity literature, which clarifies the key role of the behavioral response to taxation and accounts for the incomes of the superrich being qualitatively different from others. Some of the superrich may be “superstars” for whom small differences in talent are magnified into much larger earnings ...
Scheuer, Florian, Slemrod, Joel
openaire +4 more sources
Formation of a system of indicators of balanced economic development in the context of globalization: space-time analysis in order to ensure economic security [PDF]
SHS Web of Conferences, 2021 Research background: The modern world economy of the 21st century, being innovatively oriented, global and based on the information space, is constantly being modified, focusing on the growth of the level and quality of life of the population by ...
Afanasyeva Lubov +2 more
doaj +1 more source
Business: Theory and Practice, 2021 This paper investigates whether corporate social responsibility active (CSR active) firms operate dissimilarly from other firms in their financial reporting.
Oleh Pasko +5 more
doaj +1 more source